Performance Audit Of Investment Project Of Donghai County In Jiangsu Province

Audit supervision is an indispensable part of the national supervision system,vigorously carry out performance audit work,scientific regulation of fiscal funds,perfect the performance audit evaluation system,to improve the working efficiency of the government and ruling ability,guarantee the smooth establishment of public investment projects is of great significance and practical significance.In recent years,with the growth of public spending and government investment projects,and build a service-oriented government needs sunshine type,the government public investment project construction fund supply and demand contradictions increasingly prominent,on the one hand,the government needs to increase the money supply,on the other hand,must constantly optimize the audit supervision system,improve the efficient use of public funds,the government investment project performance audit as the government to perform the necessary requirement of public accountability,also naturally in the sights of the audit,in this case,the traditional government compliance audit gradually shift in the direction of the government performance audit.So far,our country is still using the model centered on financial audit of the audit,the central and local audit institutions of government investment project performance audit is not a full roll-out,full coverage,on the one hand,stems from the audit idea too traditional and not enough for the integration of government performance audit findings,results,lack of systemic;On the other hand,the theory and practice of the government performance audit are relatively deficient,and the performance auditing laws and regulations system and evaluation index system are still not perfect.With the continuous improvement of China's economic level,the construction of public projects has increased year by year,and various problems have emerged,which has attracted the attention of the government departments.Through investigation and analysis,the author believes in the construction market order is not standard,the low level repeated construction,performance,problems such as imbalance of the four reasons:one is the lack of relevant government departments for the work of performance audit of cognitive;Second,the audit result announcement and the disclosure system is not sound,the accountability system execution is weak;Third,the auditor's performance basic knowledge and professional skills are not proficient enough to meet the professional requirements of performance auditing;Fourth,the audit method is too traditional and rigid,and the difficulty coefficient of quantitative performance assessment is increased.Donghai county,therefore,the government must speed up the improvement of the performance audit system,mature at home and abroad for reference,perfect the system of performance audit,at the same time,combining with the donghai county economic and social development,and then work out a set of suitable for donghai county actual performance audit evaluation,supervision and management system.Given in the county government investment projects in the whole process of the importance of implementing performance audit supervision,the author to public fiduciary duty theory,public goods theory,externality theory as the research foundation,to domestic and foreign government investment project performance audit of in-depth research and analysis,at the same time by using the method of case study,comparative study,analysis and evaluation,the existing problems of donghai county government investment project performance audit,to absorb and draw lessons from the western developed countries(Britain,the United States,Canada,etc.),domestic advanced cities(Hong Kong,shenzhen)excellent performance audit field experience,on the basis of analysis from two aspects of theory and practice and research,and then put forward some scientific practical solutions.The author suggested that donghai county audit bureau and perfect and improve the relevant systems of the government investment project audit,perfecting the evaluation index system of performance audit of donghai county,the county audit office personnel,rule-based,there are laws to enhance the authority of county bureau,promote science and accuracy of performance audit evaluation;Accelerate the training of auditors' business knowledge and skills operation,strengthen the construction of professional performance audit team,and comprehensively improve the quality of audit supervision;The audit pass has been moved forward,and the comprehensive audit supervision has been started,and the key projects of the county government and the key fund tracking audit have been deepened.We will improve the performance audit results notice and disclosure system in donghai county,and promote the implementation of the accountability mechanism for leading cadres.lt is hoped that the research of this paper will help the innovation and development of the performance audit of the government investment projects in donghai county.